Genuine transport documents are essential; inconsistent papers can justify detention, penalty and security adjustment for goods in transit.

Goods transported without proper and genuine prescribed documents may be detained, with penalty and security justified where the supporting papers are inconsistent or appear not bona fide. Here, the transport was supported only by an unnumbered pro forma invoice, while the other documents conflicted and the gate pass referred to a different vehicle number. On those factual findings, the authority held that the goods were not covered by valid documents under the Kerala General Sales Tax Act, and the security deposit could be adjusted as penalty. The revision failed because no question of law arose from the concurrent findings on document genuineness.

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Issues: Whether penalty and adjustment of security were justified when the goods were transported without proper and genuine prescribed documents.

Analysis: The transport was accompanied only by an unnumbered pro forma invoice, while the supporting documents asserted at different stages were inconsistent and the gate pass even mentioned a different vehicle number. On the materials, the authorities found that the goods were not covered by proper documents as required by the Kerala General Sales Tax Act, and the suspected lack of genuineness of the documents justified detention of the goods and collection of security. The conclusion that the security deposit could be converted into penalty was based on factual findings, and no question of law arose from those findings.

Conclusion: The penalty and adjustment of the security deposit were upheld, and the revision petition failed.

Ratio Decidendi: Where transported goods are not accompanied by proper and genuine prescribed documents, the statutory authority may detain the goods and impose penalty/security, and concurrent factual findings on the genuineness of documents do not give rise to a question of law.

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